search query: @author Houghton, K. A. / total: 10
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Author: | Hronsky, J. J. F. Houghton, K. A. |
Title: | The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making |
Journal: | Accounting, Organizations and Society
2001 : MAR, VOL. 26:2, p. 123-139 |
Index terms: | ACCOUNTANTS ACCOUNTING STANDARDS FINANCIAL STATEMENTS AUDITING |
Language: | eng |
Abstract: | Accounting standards can have a major impact on a firm's externally reported accounting numbers, as their inherent subjectivity and discretion may be lent to the manipulation of earnings. |
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